Accountant Independence Assessment

The Company’s Audit Committee and Board of Directors conduct an annual evaluation of the independence and suitability of the certified public accountants (CPAs) responsible for auditing services. In addition to requiring the CPAs to submit a “Declaration of Independence” and “Audit Quality Indicators (AQIs)” for reference, the evaluation is carried out based on a set of established criteria. Upon review, it was confirmed that the CPAs and their immediate family members have no investment, financial, lending, or other business relationships with the Company beyond fees related to audit and tax services. There are no violations of independence requirements. Based on the AQI data, the CPAs and their firm demonstrate audit experience and training hours that meet or exceed the industry average.

The results of the latest evaluation were approved by the Audit Committee on November 7, 2025, and subsequently ratified by the Board of Directors on the same date, confirming the CPAs’ independence and suitability.

1. Review of independence requirements

Item	Content	Evaluation result Yes / No		Independent
01	The accountant himself, his spouse, and minor children do not have any investment or financial interest-sharing relationship with the company.	V		V
02	The accountant himself, his spouse, and minor children do not have any funds or loans from the company. This does not apply if the principal is a financial institution and a person with normal dealings.	V		V
03	The accounting firm has not issued a service report that ensures the effective operation of the financial information system designed or assisted in its execution.	V		V
04	The accountants or members of the audit service team do not currently serve as directors or managers of the company or hold positions that have a significant impact on the audit case or in the past two years.	V		V
05	There are no important items that directly affect the audit cases for the non-audit services provided by the Company.	V		V
06	Accountants or members of the audit services team do not promote or broker stocks or other securities issued by the Company.	V		V
07	Except for the business permitted by law, accountants or members of the audit service team do not represent the Company in defending legal cases or other disputes between the Company and third parties.	V		V
08	The accountants or members of the audit service team do not have a spouse, direct blood relative, direct marriage relative, or second blood relative, or any other indirect blood relative, with the company's directors, managers, or persons with positions that have a significant impact on the audit case.	V		V
09	The co-practising accountants who have resigned within one year do not hold positions as directors or managers of the company or have significant influence on audit cases.	V		V
10	The accountants or members of the audit service team have not received gifts or special offers of significant value from the Company or its directors, managers or major shareholders.	V		V
11	The accountant is not currently employed by the client or the person under investigation to perform regular work, receive a fixed salary, or serve as a director or supervisor.	V		V
12	The accountant has not provided audit services to the Company for seven consecutive years.	V		V

2. Review of independent operations

Item	Content	Evaluation result Yes / No		Independent
01	When the accountant has a direct or significant indirect interest in the commissioned matter that affects his or her impartiality and independence, the accountant has evaded the assignment and failed to undertake it.	V		V
02	When accountants provide inspection, review, review or ad hoc review of financial statements and formulate opinions, in addition to maintaining independence in substance, they also maintain independence in form.	V		V
03	Members of the audit service team, other jointly practicing accountants or shareholders of corporate accounting firms, accounting firms, firm-affiliated companies and alliance firms also maintain independence from the company.	V		V
04	Accountants perform professional services with integrity and rigor.	V		V
05	When performing professional services, accountants maintain a fair and objective stance and avoid bias, conflict of interest or interest from affecting professional judgment.	V		V
06	The accountant's integrity, impartiality and objectivity have not been affected by the lack or loss of independence.	V		V

3. Suitability Review

Item	Content	Evaluation result Yes / No		Suitability
01	The accountant has no disciplinary record from the Accountants Disciplinary Committee in the past two years. This accounting firm has not been involved in any litigation cases in the past two years.	V		V
02	The accounting firm has sufficient scale, resources and regional coverage to handle company audit services.	V		V
03	Accounting firms have clear quality control procedures, covering aspects including the levels and key points of review procedures, methods of handling audit issues and judgments, independent quality control inspections, and risk management.	V		V
04	The accounting firm has promptly notified the board of directors of any significant issues and developments in risk management, corporate governance, financial accounting and related risk control.	V		V